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Accounting gets accrual basis will result more information akuntabel, and transparent as compared to accounting gets cash basis. Accounting gets accrual basic can provide the better measurement, admitting that timely, and liabilities cast in the future. Information gets accrual basis can provide information about economic resource purpose that actually. This research intent to know accounting implement gets accrual basis accord PP 71 years 2010 on taxations propertied accounting. This observational type is observational kualitatif. Sample that is utilized is taxation propertied data on Taxeses Ministering Office Pratama Baubau year 2014. To show observational result that KPP Pratama Baubau has performed taxation income accounting with accrual basis bases prevailing order, which is PP 71 years 2010 and ruling supporting another. Taxation income is admitted while its appearance commanding rights on propertied taxation. Taxations propertied registry be performed according to Accounting Default journals Institutions. Taxations Propertied reporting KPP Pratama Baubau is presented in Budget Realization Reporting and Operational Reporting. This research result is expected Commanding that make ready qualified Man Resource optimal ala and ready deep implemented accounting gets accrual basis so will result qualified Government Financial Statement and gets can be accounted.Keywords: Taxation, Accounting income gets accrual basis
As a result, present taxation, avoidance of double taxation and Double Taxation Agreements (DTA) are important elements of international trade relations. All states are interested in harmonizing tax systems to expand trade and other ties with each other. Thus, importance of double taxation agreements (DTA), structure of these treaties nneds to be resarched and stuidied in that article. Key words: taxation, history of double taxation, avoidance of double taxation, double taxation agreements, mechanics of double tax avoidance
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Williams, RC. "Taxation." Yearbook of South African Law 1 (2020): 1178–207. http://dx.doi.org/10.47348/ysal/v1/i1a25.
Slemrod, Joel B. "Free trade taxation and protectionist taxation." International Tax and Public Finance 2, no. 3 (1996): 471–89. http://dx.doi.org/10.1007/bf00872778.
Josheski, Dushko, and Tatjana Boshkov. "BEQUEST TAXATION, ESTATE TAXATION, LAND TAXATION, OPTIMUM TOWN, HENRY GEORGE THEOREM AND CAPITAL TAXATION: A SURVEY." Yearbook - Faculty of Tourism and Business Logistics 1 (2021): 58–78. http://dx.doi.org/10.46763/ybftbl211058j.
Biernacki, Krzysztof. "The VAT in the bank system." Journal of Governance and Regulation 2, no. 3 (2013): 14–18. http://dx.doi.org/10.22495/jgr_v2_i3_p2.
The bank system in the European Union plays an important role as a significant sector of the economy. Implementing in the last century -VAT exemption also for services performed by banks generates extra tax inflows, but decreases international competitiveness of this sector. However, VAT is a perfect consumption tax, alternatives were created for banks’ services taxation. As the paper shows, many of them are used in other then EU countries and provide smaller distortions in taxation. The aim of this article is to shortly present the dominant model of VAT taxation in the EU with a particular reference to banks’ services and describe an alternative method of taxating them. The analysis will also refer to introducing a new Financial Transaction Tax since 2014.
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Manta, Eduard Mihai, Adriana Ana Maria Davidescu, Maria Cristina Geambasu, and Margareta Stela Florescu. "Exploring the research area of direct taxation. An empirical analysis based on bibliometric analysis results." Management & Marketing 18, s1 (December 1, 2023): 355–83. http://dx.doi.org/10.2478/mmcks-2023-0019.
Abstract The investigation and exploration of the general fiscal field with emphasis on “direct taxation” through the analysis of the published scientific literature, looking at the conceptual, intellectual, and collaborative structure while highlighting the future research directions is aiming to visualize the prevailing knowledge structure in order to help the future researchers and research clusters. A sample of 557 documents was extract from the Web of Science platform for the 1954 - 2022-time range and a bibliometric analysis was applied as a quantitative technique to investigate the scientific literature. The main questions for which this study could offer an answer are: Are there emerging subfields or topics within direct taxations research? Which authors have made significant contributions to the study of direct taxation? But what are the most influential and frequently cited publications? How has the research on direct taxations evolved over time in terms of publication trends? Is there any geographical concentration of research in this area? Which collaborative partnerships are standing out?
This research investigates the influence of personal taxes on the valuation of dividends in the UK. Hitherto most empirical studies on personal taxes and dividends have used US data with conflicting and inconclusive results. UK data has more potential for illuminating the issue because the UK has had several substantial reforms in tax policy. The empirical models tested by this study are derived from a well-defined theoretical version of the capital asset pricing model incorporating personal taxes. The research also attempts to overcome some of the difficulties encountered in constructing a well-specified econometric model: finding a correct measure of expected dividend yield for individual securities; biases due to heteroscedasticity; measurement error; and information effects. Methods of instrumental variables and generalized least squares are used to deal with some of the estimation problems. This study reports affirmative evidence that taxes significantly affect the equilibrium relationship between returns and dividend yields.
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Hirte, Georg, and Hyok-Joo Rhee. "Regulation versus Taxation." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2016. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-210925.
We examine the working mechanisms and efficiencies of zoning (regulation of floor area ratios and land-use types) and fiscal instruments (tolls, property taxes, and income transfer), and extend the instrument choice theory to include the congestion of road and nonroad infrastructure. We show that in the spatial model with heterogeneous households the standard first-best instruments do not work because they trigger distortion of spatial allocations. In addition, because of the household heterogeneity and real estate market distortions, zoning could be less efficient than, as efficient as, or more efficient than pricing instruments. However, when the zoning enacted deviates from the optimum, zoning not only becomes inferior to congestion charges but is also likely to reduce welfare. In addition, we provide a global platform that extends the instrument choice theory of pollution control to include various types of externalities and a wide range of discrete policy deviations for any reasons beyond cost–benefit uncertainties.
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Alves, Cassiano Breno Machado. "Essays on taxation and regulation: variational approach, couples taxation, and dynamic procurement." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/23928.
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Previous issue date: 2017-09-20 Esta tese coleciona 3 dos projetos por mim desenvolvidos durante meu período de doutoramento na Escola de Pós Graduação em Economia da Fundação Getulio Vargas. No primeiro capítulo apresento um artigo que nasce da percepção que métodos variacionais levam à formulas para a estrutura tributária ótima que podem não ser válidas em ambientes mais complexos. Para ilustrar tal ponto desenvolvemos um modelo no qual a falta de ordenação da característica não observada pelo governo gera uma não validade das condições inerentes à aplicação de métodos variacionais. No segundo capítulo apresento o estudo do desenho ótimo da estrutura tributária em uma economia formada por casais levando em conta o processo decisório dentro do domicílio. Neste artigo mostramos o impacto na estrutura tributária ótima quando o planejador social toma a utilidade de cada indivíduo, ao invés da utilidade agregada do domicílio, como unidade básica na formulação do seu critério de bem-estar. A terceira parte aborda o problema de regulação em um ambiente dinâmico e discute como o fenômeno conhecido como o ratchet effect é afetado ao se permitir tipos randômicos em uma relação entre um regulador (principal) e firma licitante (agent) na qual o primeiro não pode se comprometer a contratos de longo prazo. Neste caso toda informação revelada influencia os novos termos desta relação. This thesis contains 3 articles developed as a partial requirement for the degree of Doctor in Economics at Escola de P´os Gradua¸c˜ao em Economia from Getulio Vargas Foundation. In the first chapter, I present a paper disscuss situations where the variational method fails to identify the Optmal tax system. This paper is co-authored with my advisors Carlos E. da Costa e Humberto Moreira. In the second chapter, we study the feature of an optimal tax system when we take the family structure in account. This article is also co-authored with my advisors and Felipe Lobel a student in this same department. In the last chapter, we study the problem of regulating a firm in a dinamic environment and we study how the ratchet effect changes when the type of agent is a random variable.
This dissertation has two primary objectives: (1) to develop and test empirically a model of housing demand complete with tenure choice and moving costs, and (2) to demonstrate how this model can be used to evaluate alternative housing-related tax changes.
The proposal evaluated here is the introduction of mortage interest deductibility in Canada. Similar income tax deductions have long been in effect in the United States and Great Britain. However, this model rejects the proposal on both equity and efficiency grounds.
The housing demand model was tested empirically using a sample of households from the Toronto metropolitan area. These results confirm that transactions costs and other barriers to residential mobility are a vital component of the households' decision-making process.
This key empirical result is not only important in the context of the demand for housing. It also impinges on the equity and efficiency of proposed tax changes. It is shown in this thesis that the deadweight loss attributable to mortgage interest subsidies are not as severe as has sometimes been claimed, particularly in the short run. The reason is that subsidies are effectively transformed into lump sum grants when residential immobility is high. And there is no deadweight loss due to lump sum grants.
The main findings of this thesis may therefore be summarized as follows: (1) the housing demand decision is best understood when barriers to residential mobility are modelled explicitly, and (2) the presence of these barriers must be taken into consideration when calculating the short run welfare implications of proposed housing-related tax changes. Arts, Faculty of Vancouver School of Economics Graduate
This thesis focuses on understanding the impact of different factors on affecting the tax rate in a democracy. The first model traces the influence of ideology on determining the tax rate in the presence of political competition. The main outcome is that when the salience of the ideology increases, the cohort of voters with the median ideological view become the swing voters and the equilibrium tax rate is then designed to benefit that cohort of voters. The second model focuses on the impact of inner group altruism on taxation. It establishes that, in a democracy, a minority elite, where altruism is present among its members, will be more influential and the equilibrium policy may reflect more the preferences of those elite. There are two main analytical results. First, the social group that exhibits higher inner altruism prefers a lower tax rate. Then the higher the inner altruism the rich exhibit, the lower is the tax rate they enjoy. Second, if both social groups increase their inner altruism by the same amount, then the equilibrium tax rate reduces. The third model makes precise the relationship between inequality of income and a social security tax rate. The model proposes a stationary overlapping- generations economy, in which all individuals currently alive vote every period on social security. There is ideology diversity. The main analytical result is that, in equilibrium, the generation that is less ideological benefits from lower inequality of income. We find that the less ideological generation enjoys a larger allocation of consumption and pushes the size of social security to be in its own favour.
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Xing, Jing. "Taxation, investment and growth." Thesis, University of Oxford, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.560524.
This thesis investigates empirically the effects of taxation policy on invest- ment and growth. Chapter 1 analyses whether there is any link between the structure of the tax system and the level of income per capita in the long run. Our specification closely follows that of Arnold et al. (2011), measuring tax structure using the shares of different taxes in total revenue. However, based on panel data for 17 OECD countries over the period 1970-2004, we do not find a robust ranking of different types of taxes in terms of their effects on the long-run level of income per capita, as this previous study suggested. In Chapter 2, we estimate the long-run elasticity of the capital stock with respect to the user cost of capital by combining industry-level panel data from the EU KLEMS database with tax variables provided by the Oxford University Centre for Business Taxation for 13 OECD countries over the period 1982-2007. Our estimated long-run user cost elasticity is significantly different from zero and close to -1, suggesting that aggregate investment is highly responsive to tax incentives summarised by the tax-adjusted user cost of capital. In Chapter 3, we estimate the long-run elasticity of capital with respect to the user cost using firm-level panel data from the Amadeus database for 9 countries over the period 1999-2008. Consistent with our findings in Chapter 2, we estimate a substantial long-run u~er cost elasticity which is significantly different from zero and close to -1. The main empirical results in both Chapters 2 and 3 are found to be robust to a wide range of econometric issues and different model specifications.
Tasarika, Euamporn. "Aspects of international taxation." Thesis, University of Exeter, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.366608.
Winer, Stanley L., and Walter Hettich. "Taxation." In Readings in Public Choice and Constitutional Political Economy, 391–422. Boston, MA: Springer US, 2008. http://dx.doi.org/10.1007/978-0-387-75870-1_23.
Munday, Stephen C. R. "Taxation." In Current Developments in Economics, 119–37. London: Macmillan Education UK, 1996. http://dx.doi.org/10.1007/978-1-349-24986-2_8.
Prestwich, Michael. "Taxation." In English Politics in the Thirteenth Century, 109–28. London: Macmillan Education UK, 1990. http://dx.doi.org/10.1007/978-1-349-20933-0_8.
Davies, Mike, Ron Paterson, and Allister Wilson. "Taxation." In UK GAAP, 1185–252. London: Palgrave Macmillan UK, 1997. http://dx.doi.org/10.1007/978-1-349-13819-7_21.
de Godoi, Marciano Seabra. "Taxation." In Encyclopedia of the Philosophy of Law and Social Philosophy, 1–8. Dordrecht: Springer Netherlands, 2019. http://dx.doi.org/10.1007/978-94-007-6730-0_568-1.
Hansen, Bradley A. "Taxation." In Institutions, Entrepreneurs, and American Economic History, 145–65. New York: Palgrave Macmillan US, 2009. http://dx.doi.org/10.1057/9780230619135_7.
Ehret, Brian D. "Representation without taxation." In CHI '97 extended abstracts. New York, New York, USA: ACM Press, 1997. http://dx.doi.org/10.1145/1120212.1120251.
"OPTIMAL PROPERTY TAXATION." In 15th Annual European Real Estate Society Conference: ERES Conference 2008. ERES, 2008. http://dx.doi.org/10.15396/eres2008_273.
Samorodova, K. V. "Individual taxation problems." In Scientific achievements of the third millennium. L-Journal, 2020. http://dx.doi.org/10.18411/scienceconf-09-2020-04.
Sambuu, Uyanga, and Enkhtuya Dandar. "e-taxation in Mongolia." In the 3rd International Conference. New York, New York, USA: ACM Press, 2009. http://dx.doi.org/10.1145/1693042.1693069.
Warren, J. E. "Taxation, Optimization, and Rationalization." In SPE Hydrocarbon Economics and Evaluation Symposium. Society of Petroleum Engineers, 1985. http://dx.doi.org/10.2118/13785-ms.
Polishchuk, Viktor. "ENVIRONMENTAL TAXATION: EUROPEAN EXPERIENCE." In Scientific Development of New Eastern Europe. Publishing House “Baltija Publishing”, 2019. http://dx.doi.org/10.30525/978-9934-571-89-3_134.
Laipanova, Z. M., and D. M. Salpagarov. "Taxation of restaurant business." In ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/lj-04-2018-36.
Larionova, Tatyana Alekseevna. "TAXATION OF NOTARY ACTIVITIES." In Российская наука: актуальные исследования и разработки. Самара: Самарский государственный экономический университет, 2022. http://dx.doi.org/10.46554/russian.science-2022.02-2-324/326.
Sinkovic, Z., and L. Pribisalic. "Taxation of Digital Services." In 2021 44th International Convention on Information, Communication and Electronic Technology (MIPRO). IEEE, 2021. http://dx.doi.org/10.23919/mipro52101.2021.9596773.
He, Jing. "Chinese E-commerce Taxation." In 2015 International Conference on Education, Management, Information and Medicine. Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/emim-15.2015.23.
Slemrod, Joel. Free-Trade Taxation and Protectionist Taxation. Cambridge, MA: National Bureau of Economic Research, October 1994. http://dx.doi.org/10.3386/w4902.
Gordon, Roger, and James Hines. International Taxation. Cambridge, MA: National Bureau of Economic Research, March 2002. http://dx.doi.org/10.3386/w8854.
Olken, Benjamin, and Monica Singhal. Informal Taxation. Cambridge, MA: National Bureau of Economic Research, August 2009. http://dx.doi.org/10.3386/w15221.
Metcalf, Gilbert. Environmental Levies and Distortionary Taxation: Pigou, Taxation, and Pollution. Cambridge, MA: National Bureau of Economic Research, September 2000. http://dx.doi.org/10.3386/w7917.
Alesina, Alberto, and Francesco Passarelli. Regulation Versus Taxation. Cambridge, MA: National Bureau of Economic Research, September 2010. http://dx.doi.org/10.3386/w16413.
